Limitation period commencement and procedural inquiry rules: identity-based limitation upheld; complaints by authorised public servants need not attra...
Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-o...
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A genuine typographical error in the employer TAN entered in the return can be corrected in exceptional circumstances where the mistake has prevented TDS credit through the system. Although the assessee did not seek rectification within the prescribed time, the Tribunal allowed correction of the TAN particulars and directed the Assessing Officer to grant TDS credit if otherwise admissible under the Act. The relief was limited to permitting correction and ensuring credit only where the substantive entitlement was established.
A genuine typographical error in the employer TAN entered in the return can be corrected in exceptional circumstances where the mistake has prevented TDS credit through the system. Although the assessee did not seek rectification within the prescribed time, the Tribunal allowed correction of the TAN particulars and directed the Assessing Officer to grant TDS credit if otherwise admissible under the Act. The relief was limited to permitting correction and ensuring credit only where the substantive entitlement was established.
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